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No Rendering of Advice  The information contained within this website is provided for information purposes only and is not intended to substitute for obtaining accounting, tax, or financial advice from a professional accountant.


Presentation of the information via the Internet is not intended to create, and receipt does not constitute, an accountant-client relationship.  Internet subscribers, users and online readers are advised not to act upon this information without seeking the service of a professional accountant.


Any US federal tax advice contained in this website is not intended to be used for the purpose of avoiding penalties under US federal tax law.